Arsenal have saved millions by seeing manager Mikel Arteta freeze out Mesut Ozil.
Arteta hasn't included the German in a matchday squad at all this season, with the 31-year-old's last competitive appearance coming in March.
Ozil has already been omitted from the club's 25-man Europa League squad, and it is likely he will be axed from their Premier League squad too.
Financial problems led Arsenal to make 55 staff redundant in the summer with the squad taking a pay cut, though Ozil opted out of the programme.
The World Cup winner - who pockets £350,000-a-week at the Emirates - then offered to pay for sacked mascot Gunnersaurus' wages.
The Athletic says Arsenal have had to pay the ex-Real Madrid star a loyalty bonus of £8m in September after they failed to offload him.
But they state that the North Londoners have been saving themselves money by Ozil not playing.